# Methods of Accounting Used by Corporations That Acquire the Assets of Other Corporations; Correction
> **IRS** · Correction to final regulations. · Published 2011-08-30 · Effective 2011-08-31 · 76 FR 53819
## Document
- **Document number:** 2011-22051
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 76 FR 53819
- **CFR reference:** 26 CFR 1
- **Publication date:** 2011-08-30
- **Effective date:** 2011-08-31
- **Treasury docket:** TD 9534
## Abstract

This document describes corrections to final regulations (TD 9534) relating to the methods of accounting, including the inventory methods, to be used by corporations that acquire the assets of other corporations in certain corporate reorganizations and tax-free liquidations. These regulations were published in the Federal Register on Monday, August 1, 2011.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2011/08/30/2011-22051/methods-of-accounting-used-by-corporations-that-acquire-the-assets-of-other-corporations-correction)
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